[2020]DLHC11472 Login to Read Full Case <span style="font-size: 18px !important;"><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center"><b><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; color:#00B0F0">SAMARA COMPANY LIMITED<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center"><i><span style="font-size:10.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US">(</span></i><i><span lang="en-GH" style="font-size:10.0pt;line-height:107%;font-family:"Book Antiqua",serif">PLAI</span></i><i><span style="font-size:10.0pt;line-height: 107%;font-family:"Book Antiqua",serif;mso-ansi-language:EN-US">N</span></i><i><span lang="en-GH" style="font-size:10.0pt; line-height:107%;font-family:"Book Antiqua",serif">TIFF</span></i><i><span style="font-size:10.0pt;line-height: 107%;font-family:"Book Antiqua",serif;mso-ansi-language:EN-US">)<o:p></o:p></span></i></p><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center"><b><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; color:#00B0F0">vs</span></b><b><span style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; color:#00B0F0;mso-ansi-language:EN-US">.<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center"><b><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; color:#00B0F0">AKUA KARHARI</span></b><b><span style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; color:#00B0F0;mso-ansi-language:EN-US"> AND </span></b><b><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family: "Book Antiqua",serif;color:#00B0F0">GHANA REVENUE AUTHORITY<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center"><i><span style="font-size:10.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US">(</span></i><i><span lang="en-GH" style="font-size:10.0pt;line-height:107%;font-family:"Book Antiqua",serif">DEFENDANTS</span></i><i><span style="font-size:10.0pt;line-height: 107%;font-family:"Book Antiqua",serif;mso-ansi-language:EN-US">)<o:p></o:p></span></i></p><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center"><span style="font-size:10.0pt;line-height:107%;font-family: "Book Antiqua",serif;mso-ansi-language:EN-US">[HIGH COURT, ACCRA]<o:p></o:p></span></p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: windowtext; padding: 0cm 0cm 1pt;"> <p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;border:none;mso-border-bottom-alt:solid windowtext 1.5pt; padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm"><span lang="en-GH" style="font-size:10.0pt;line-height:107%;font-family:"Book Antiqua",serif">SUIT</span><span lang="en-GH" style="font-size:10.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US"> </span><span lang="en-GH" style="font-size:10.0pt; line-height:107%;font-family:"Book Antiqua",serif">N0. GJ/1002/2020</span><span style="font-size:10.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US"> DATE: 26<sup>TH</sup> NOVEMBER, 2020<o:p></o:p></span></p> </div><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><b><span style="font-size:12.0pt; line-height:107%;font-family:"Book Antiqua",serif;mso-ansi-language:EN-US">COUNSEL:<o:p></o:p></span></b></p><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US">JUDE OSAFO YAW ADU-AMANKWA FOR PLAINTIFF/APPLICANT <o:p></o:p></span></p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: windowtext; padding: 0cm 0cm 1pt;"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;padding:0cm; mso-padding-alt:0cm 0cm 1.0pt 0cm"><span style="font-size:12.0pt;line-height: 107%;font-family:"Book Antiqua",serif;mso-ansi-language:EN-US">GILBERT AMISSAH FOR 2<sup>ND</sup>DEFENDANT<o:p></o:p></span></p> </div><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><b><span style="font-size:12.0pt; line-height:107%;font-family:"Book Antiqua",serif;mso-ansi-language:EN-US">CORAM:<o:p></o:p></span></b></p><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US">HIS LORDSHIP EMMANUEL KWESI MENSAH ‘ J’.<o:p></o:p></span></p><div style="border-top-width: 1.5pt; border-top-color: windowtext; border-left: none; border-bottom-width: 1.5pt; border-bottom-color: windowtext; border-right: none; padding: 1pt 0cm;"> <p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;border:none;mso-border-top-alt:solid windowtext 1.5pt; mso-border-bottom-alt:solid windowtext 1.5pt;padding:0cm;mso-padding-alt:1.0pt 0cm 1.0pt 0cm"><b><span style="font-size:12.0pt;line-height: 107%;font-family:"Book Antiqua",serif;mso-ansi-language:EN-US">RULING<o:p></o:p></span></b></p> </div><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center"><b><span style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US"> </span></b></p><p class="MsoNormal" style="text-align:justify"><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif">Per the records. the Plaintift</span><span style="font-size:12.0pt;line-height: 107%;font-family:"Book Antiqua",serif;mso-ansi-language:EN-US">/</span><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif">Applicant on th</span><span style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US">e</span><span lang="en-GH" style="font-size:12.0pt; line-height:107%;font-family:"Book Antiqua",serif"> 28th May, 2020 filed a motion for an an order for Interim injunction restraining the 2nd Dclendant/Responder, from releasing confiscated good to the 1st Defendant/Respondcnt. The said application has the support of ninteen paragraphed afiidavit filed on same date with exhibits SCL I, SCL2. SCL3 and SCL4 thereto attached. The Applicant also attached its statement ol case as require-a by Law in such applications. The records also show that on the 16th September, 2020. o:1c Adwoa Birago Nyantakyi a Law clerk to and in the Law firm of the "Plantiff's Counsd deposed to and filed a live (5) paragraphed supplementary afiidavi</span><span style="font-size:12.0pt; line-height:107%;font-family:"Book Antiqua",serif;mso-ansi-language:EN-US">t</span><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif"> in further support or the Plaintiff/Applicant's case.<o:p></o:p></span></p><p class="MsoNormal" style="text-align:justify"><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif">It is also on record that Abdulai Iddrisu of the Legal Department: of the 2"'1 Defendant/Respondent, Ghana Revenue Amhority, Accra, deposed to and filed six (6) paragrnphed affidavit in opposition on the 19th June, 2019, and proceed</span><span style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US">e</span><span lang="en-GH" style="font-size:12.0pt; line-height:107%;font-family:"Book Antiqua",serif">d to fik u statement of case on the 14th July, 2020. The 1st Defendant/Respondent kua Karkari Afriyie did not</span><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US"> </span><span lang="en-GH" style="font-size:12.0pt; line-height:107%;font-family:"Book Antiqua",serif">file any affidavit in oppoition neither did she filed a statement of the case. I have carefully read</span><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US"> </span><span lang="en-GH" style="font-size:12.0pt; line-height:107%;font-family:"Book Antiqua",serif">through all the processes filed in respect of th</span><span style="font-size:12.0pt;line-height:107%; font-family:"Book Antiqua",serif;mso-ansi-language:EN-US">e</span><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif"> instant application and has come to the firm conclusion that the application should fail and it is accordingly dismissed for the foliowing reasons:-<o:p></o:p></span></p><p class="MsoListParagraphCxSpFirst" style="margin-left:54.0pt;mso-add-space: auto;text-align:justify;text-indent:-36.0pt;mso-list:l0 level1 lfo1"><!--[if !supportLists]--><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family:"Book Antiqua"">I.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: "Times New Roman";"> </span></span><!--[endif]--><span lang="en-GH" style="font-size:12.0pt; line-height:107%;font-family:"Book Antiqua",serif">Per paragraph 8 of the Plaintiff's statement of claim fied on the 20th May, 2019, it is the case of the Plaintiff that in November, 2019, it came to the Notice or Plaintiffs attention that</span><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US"> </span><span lang="en-GH" style="font-size:12.0pt; line-height:107%;font-family:"Book Antiqua",serif">a shipment of products purported to be </span><span style="font-size:12.0pt;line-height:107%; font-family:"Book Antiqua",serif;mso-ansi-language:EN-US">s</span><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif">asso mosquito insecticides was in the possession of the 2nd Defendant and FDA (Food and Drugs Authority) which is the Government Agency responsible for the in</span><span style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US">spec</span><span lang="en-GH" style="font-size:12.0pt; line-height:107%;font-family:"Book Antiqua",serif">tion, certification and</span><span lang="en-GH" style="font-size:12.0pt;line-height:107%;font-family:"Book Antiqua",serif; mso-ansi-language:EN-US"> </span><span lang="en-GH" sty